José Enrique López García
The objective of this research was to determine the relationship between internal control and decision making in collaborative companies in Trujillo, 2022. For this, I work with the quantitative approach, applied type, non-experimental design of causal comparative scope, with a sample of 45 employees of collaborative transport companies and 40 accommodation companies, through the application of the questionnaire of both variables. The most important results with respect to the general objective, the contrast was evidenced, since it was obtained (rho=0.693** and rho=0.775**) and a Sig. lower than 5%, respectively for each one of them. Therefore, there is a relationship between internal control and decision making in collaborative transportation and accommodation companies. In addition, of the collaborative companies in the transport sector, 57.8% are located at a good level; of which 2.2% focus on a regular level and 55.6\% good at decision making. However, in the accommodation sector, 55% are at a good level; of which 10% focus on a fair level and 45% good at managerial decision making. Conclusion, if internal control is improved, decision making will be improved assertively and efficiently.
Pág 390-405, 23 May